The Taxation Laws Amendment Act No. 24 of 2011 ("the Act") was published on 10 January 2012 under Government Gazette No. 34927.

The Basic Conditions of Employment Act, 1997 regulates minimum terms and conditions of employment. Certain of the provisions of the Act do not apply to employees who earn more than an amount determined from time to time by the Minister of Labour. The current threshold is R149 736 per annum.

Bell Dewar recently presented a paper co-authored by Neil Mackenzie and Stephen Langbridge at the Fourth Annual Conference on Competition Law, Economics and Policy in South Africa hosted by the Competition Commission, Competition Tribunal and Mandela Institute.

recent judgment of the Supreme Court of Appeal has raised some interesting questions in relation to the above question – but left them unanswered.

In terms of Government Notice 220, issued on 26 March 2010, the outstanding sections of the National Environmental Management: Air Quality Act 39 of 2004 ("the NEMAQA") commenced on 1 April 2010.

One of the issues dealt with in a recent Tax Court decision was the deductibility of certain marketing and management fees paid by the taxpayer, to its local holding company.

In terms of the ‘pay now and argue later principle’ taxpayers are obliged to pay the South African Revenue Service any taxes due; albeit any pending court decisions or objections against any assessments.

In terms of the ‘pay now and argue later principle’ taxpayers are obliged to pay the South African Revenue Service any taxes due; albeit any pending court decisions or objections against any assessments.

The Mineral and Petroleum Resources Development Act, 2002 ("MPRDA") terminated the common law concept of ownership of mineral rights.

The majority of the provisions in the contentious Tax Administration Act, 28 of 2011 ("TAA") come into effect from today, with the exception of certain provisions that relate to interest that will come into effect at a later date.

South Africa's Income Tax Act is almost 50 years old and has been amended countless times to keep it abreast of developments in modern commerce.

The employer made a claim against the guarantor in terms of a construction guarantee following upon the cancellation of a building contract, on the grounds of the contractor’s alleged breach of contract.

Over the past few years the Courts have become increasingly intolerant of arrangements that are designed to look like legitimate commercial transactions but which are in fact complicated ruses by which the parties collude to secure a tax advantage.

In a dramatic decision handed down on 13 September 2010 in the case of Woodlands (Pty) Ltd and Milkwood Dairy (Pty) Ltd v The Competition Commission, the Supreme Court of Appeal (SCA) upheld an appeal against an order of the Competition Appeal Court (CAC) and found that the complaints initiated by the Commission against the appellants were set aside.

The new Companies Act (Number 71 of 2008) was signed by the President on 8 April 2009. It is set to replace the existing Companies Act of 1973 and is therefore the first substantial change to this important area of the law in more than three decades.

It is well known that one of the fundamental duties of a director is not to allow any personal financial interests to interfere with his or her corporate responsibilities.

Parliament has passed several pieces of legislation since 1994 to promote black economic empowerment ("BEE").

The recent unreported decision of the North Gauteng High Court in Bert’s Bricks (Pty) Ltd and Another v the Inspector of Mines, North West Region and Others has important implications for mining companies and companies which process minerals.

The Tax Administration Bill is an incorporation of generic administrative provisions contained in various pieces of tax legislation; and has been branded as a step towards the re-drafting of the Income Tax Act.

Recently Bell Dewar advised the Road Accident Fund in respect of a plethora of challenges brought by the organised legal profession.